1996 (4) TMI 255

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....e common order-in-appeal cited above, though they are covered by three different Orders-in-Original. 3. In the case of Appeal E/912/96-Bom., Modvat credit amounting to Rs. 22,154/- was sought to be denied on the allegation that subsidiary gate pass that emanated from one party being the supplier, but payment for the inputs has been made on the basis of invoice raised by another party. It is not disputed that the subsidiary gate pass is issued for movement of the goods to the appellants. On this ground Modvat credit to the extent of Rs. 22,154/- has been denied and a penalty of Rs. 2,000/- has been imposed. On appeal the Commissioner (Appeals) has confirmed the order of the Assistant Commissioner. On hearing this appeal, I find that ....

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....30-6-1994 and hence this document is not valid in respect of the credit taken after 30-6-1994 in terms of Notification No. 16/94. Shri M.H. Patil, the ld. advocate does not have any objection to the contention that the case is not covered by Notification 16/94, but he pleads that in respect of the same goods, apart from this gate pass endorsed after 1-4-1994, they have also produced commercial invoice issued by the dealer of the manufacturer, giving all the requisite particulars as annexed to the Invoice. He refers to the Notification No. 21/94 in this regard to point out that such invoice in respect of the stock lying with the manufacturers as well as their distributors and dealers should be issued for the purpose of Modvat credit. Hence e....

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....be accommodated in one page of the invoice and there cannot be any objection in having annexure giving the particulars to the invoice. Hence on this technica- lity, credit cannot be denied, if it is otherwise satisfying the other requirements. 10. In Appeal E/914/96-Bom., there are two issues involved. One relates to denial of Modvat credit in respect of gate pass endorsed after 1-4-1994 but issued before 31-3-1994. Credit also has been taken before 30-6-1994. The objection from the department is that endorsed gate pass is also an authorised document and as per proviso to Notification 16/94, such a document should have been issued prior to 31-3-1994. The very same issue has been considered by this Bench in the case of Patrawala - 19....